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TABLE 18-7
A supplier of silicone sheets for producers of computer chips wants to evaluate her manufacturing process. She takes samples of size 5 from each day's output and counts the number of blemishes on each silicone sheet. The results from 20 days of such evaluations are presented below.
Sheet
She also decides that the upper specification limit is 10 blemishes.
-Referring to Table 18-7, what is the value of d2 factor?
Underapplied
Refers to a situation where the actual manufacturing overhead costs are more than the allocated overhead costs to products or services.
Cost of Goods Sold
The total cost directly tied to the production of the goods sold by a company.
Job-Order Costing System
A cost accounting system that assigns manufacturing costs to an individual product or batches of products, often used when products are distinctly different.
Overapplied
A situation where the allocated manufacturing overhead cost is more than the actual overhead cost incurred.
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